SCODV Foundation vs. The Commissioner of Income Tax, (Exemption), Delhi
Case No: ITA No. 1467 & 1468/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/18/2026
Parties Involved
appellantSCODV Foundation
respondentThe Commissioner of Income Tax, (Exemption), Delhi
Facts Summary
The assessee filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 and for approval under section 80G of the Act. The Commissioner of Income Tax (Exemption) rejected both applications on the ground that the assessee failed to satisfy the genuineness of the charitable nature of its activities. The assessee filed appeals against these rejections.…
Decision in favour of
Assessee
Legal Issues
- 1. Rejection of application for registration u/s 12A(1)(ac)(iii) of the Act
- 2. Rejection of application for approval u/s 80G of the Act